Publication 15-T - Main Content


Introduction

This publication contains the new income tax withholding percentage and wage bracket method tables. It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication.

Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide.

For the calculation of income tax withholding on pensions, the new withholding tables also apply.

These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009.

Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications.

Notice to Employers

Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Employees do not need to fill out a new Form W-4. These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay.

Note:

The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised.

Withholding Income Taxes on the Wages of Nonresident Alien Employees

In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. For more information, see Notice 2005-76, 2005-46 I.R.B. 947, available at
www.irs.gov/irb/2005-46_IRB/ar10.html.

As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. See the chart below for these increased amounts.

Nonresident alien students from India and business apprentices from India are not subject to this procedure.

The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart.

Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only

Payroll Period Add Additional  
Weekly $138.00  
Biweekly 276.00  
Semimonthly 299.00  
Monthly 598.00  
Quarterly 1,795.00  
Semiannually 3,590.00  
Annually 7,180.00  
Daily or Miscellaneous
(each day of the payroll period)
27.60  

The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee.

This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.

Note.

The following example will deal with the new withholding tables only. For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E).

Example.

An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table.

The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.

Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes

Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009.

How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

Income Tax Withholding

There are several ways to figure income tax withholding. The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. See section 9 of Publication 15 (Circular E) for more information on Form W-4.

Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.

If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6).

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.   The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.

  Adapt the tables to more than 10 allowances as follows:
  1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later.

  2. Subtract the result from the employee's wages.

  3. On this amount, find and withhold the tax in the column for 10 allowances.

  This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.

Percentage Method

If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

Use these steps to figure the income tax to withhold under the percentage method.

  1. Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims.

  2. Subtract that amount from the employee's wages.

  3. Determine the amount to withhold from the appropriate table on page 5 or 6.

Table 1. Percentage Method—2009 Amount for One Withholding Allowance


Payroll Period
One Withholding Allowance
Weekly $70.19
Biweekly 140.38
Semimonthly 152.08
Monthly 304.17
Quarterly 912.50
Semiannually 1,825.00
Annually 3,650.00
Daily or miscellaneous (each day of the payroll period) 14.04

Example.   An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:
1. Total wage payment   $600.00
2. One allowance $70.19  
3. Allowances claimed on Form W-4 2  
4. Multiply line 2 by line 3   $140.38
5 Amount subject to withholding (subtract line 4 from line 1)  
$459.62
6. Tax to be withheld on $459.62 from Table 1(a)—single person, page 5  
$45.14

  

  To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.

Annual income tax withholding.   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.

Example.

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $54.09.

Alternative Methods of Income Tax Withholding

Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains:

  • Formula tables for percentage method withholding (for automated payroll systems),

  • Wage bracket percentage method tables (for automated payroll systems), and

  • Combined income, social security, and Medicare tax withholding tables.

Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment.

Advance Payment Methods for the Earned Income Credit (EIC)

To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in Other methods on page 36. See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC.

The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.

Wage Bracket Method

If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows.

Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.

Percentage Method

If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28.

Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.

Whole-Dollar Withholding and Paying Advance EIC (Rounding)

The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts.

When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar.

The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar.

Tables for Percentage Method of Withholding

(For Wages Paid Through December 2009)

TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is:   The amount of income
tax to withhold is:
Not over $138 $0   Not over $303 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$138 —$200   10% —$138 $303 —$470   10% —$303
$200 —$696   $6.20 plus 15% —$200 $470 —$1,455   $16.70 plus 15% —$470
$696 —$1,279   $80.60 plus 25% —$696 $1,455 —$2,272   $164.45 plus 25% —$1,455
$1,279 —$3,338   $226.35 plus 28% —$1,279 $2,272 —$4,165   $368.70 plus 28% —$2,272
$3,338 —$7,212   $802.87 plus 33% —$3,338 $4,165 —$7,321   $898.74 plus 33% —$4,165
$7,212 $2,081.29 plus 35% —$7,212 $7,321 $1,940.22 plus 35% —$7,321
TABLE 2—BIWEEKLY Payroll Period
     
(a) SINGLE person (including head of household)—   (b) MARRIED person—
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
 
Not over $276 $0   Not over $606 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$276 —$400   10% —$276 $606 —$940   10% —$606
$400 —$1,392   $12.40 plus 15% —$400 $940 —$2,910   $33.40 plus 15% —$940
$1,392 —$2,559   $161.20 plus 25% —$1,392 $2,910 —$4,543   $328.90 plus 25% —$2,910
$2,559 —$6,677   $452.95 plus 28% —$2,559 $4,543 —$8,331   $737.15 plus 28% —$4,543
$6,677 —$14,423   $1,605.99 plus 33% —$6,677 $8,331 —$14,642   $1,797.79 plus 33% —$8,331
$14,423 $4,162.17 plus 35% —$14,423 $14,642 $3,880.42 plus 35% —$14,642
TABLE 3—SEMIMONTHLY Payroll Period
     
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is:   The amount of income
tax to withhold is:
Not over $299 $0   Not over $656 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$299 —$433   10% —$299 $656 —$1,019   10% —$656
$433 —$1,508   $13.40 plus 15% —$433 $1,019 —$3,152   $36.30 plus 15% —$1,019
$1,508 —$2,772   $174.65 plus 25% —$1,508 $3,152 —$4,922   $356.25 plus 25% —$3,152
$2,772 —$7,233   $490.65 plus 28% —$2,772 $4,922 —$9,025   $798.75 plus 28% —$4,922
$7,233 —$15,625   $1,739.73 plus 33% —$7,233 $9,025 —$15,863   $1,947.59 plus 33% —$9,025
$15,625   $4,509.09 plus 35% —$15,625 $15,863   $4,204.13 plus 35% —$15,863
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
Not over $598 $0   Not over $1,313 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313
$867 —$3,017   $26.90 plus 15% —$867 $2,038 —$6,304   $72.50 plus 15% —$2,038
$3,017 —$5,544   $349.40 plus 25% —$3,017 $6,304 —$9,844   $712.40 plus 25% —$6,304
$5,544 —$14,467   $981.15 plus 28% —$5,544 $9,844 —$18,050   $1,597.40 plus 28% —$9,844
$14,467 —$31,250   $3,479.59 plus 33% —$14,467 $18,050 —$31,725   $3,895.08 plus 33% —$18,050
$31,250 $9,017.98 plus 35% —$31,250 $31,725 $8,407.83 plus 35% —$31,725

Tables for Percentage Method of Withholding (continued)

(For Wages Paid Through December 2009)

TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is:   The amount of income
tax to withhold is:
Not over $1,795 $0   Not over $3,938 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938
$2,600 —$9,050   $80.50 plus 15% —$2,600 $6,113 —$18,913   $217.50 plus 15% —$6,113
$9,050 —$16,633   $1,048.00 plus 25% —$9,050 $18,913 —$29,533   $2,137.50 plus 25% —$18,913
$16,633 —$43,400   $2,943.75 plus 28% —$16,633 $29,533 —$54,150   $4,792.50 plus 28% —$29,533
$43,400 —$93,750   $10,438.51 plus 33% —$43,400 $54,150 —$95,175   $11,685.26 plus 33% —$54,150
$93,750 $27,054.01 plus 35% —$93,750 $95,175 $25,223.51 plus 35% —$95,175
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
Not over $3,590 $0   Not over $7,875 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875
$5,200 —$18,100   $161.00 plus 15% —$5,200 $12,225 —$37,825   $435.00 plus 15% —$12,225
$18,100 —$33,265   $2,096.00 plus 25% —$18,100 $37,825 —$59,065   $4,275.00 plus 25% —$37,825
$33,265 —$86,800   $5,887.25 plus 28% —$33,265 $59,065 —$108,300   $9,585.00 plus 28% —$59,065
$86,800 —$187,500   $20,877.05 plus 33% —$86,800 $108,300 —$190,350   $23,370.80 plus 33% —$108,300
$187,500 $54,108.05 plus 35% —$187,500 $190,350 $50,447.30 plus 35% —$190,350
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
Not over $7,180 $0   Not over $15,750 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750
$10,400 —$36,200   $322.00 plus 15% —$10,400 $24,450 —$75,650   $870.00 plus 15% —$24,450
$36,200 —$66,530   $4,192.00 plus 25% —$36,200 $75,650 —$118,130   $8,550.00 plus 25% —$75,650
$66,530 —$173,600   $11,774.50 plus 28% —$66,530 $118,130 —$216,600   $19,170.00 plus 28% —$118,130
$173,600 —$375,000   $41,754.10 plus 33% —$173,600 $216,600 —$380,700   $46,741.60 plus 33% —$216,600
$375,000 $108,216.10 plus 35% —$375,000 $380,700 $100,894.60 plus 35% —$380,700
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax
to withhold per day is:
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income
tax to withhold per day is:
Not over $27.60 $0   Not over $60.60 $0  
Over— But not over— of excess over— Over— But not over— of excess over—
$27.60 —$40.00   10% —$27.60 $60.60 —$94.00   10% —$60.60
$40.00 —$139.20   $1.24 plus 15% —$40.00 $94.00 —$291.00   $3.34 plus 15% —$94.00
$139.20 —$255.90   $16.12 plus 25% —$139.20 $291.00 —$454.30   $32.89 plus 25% —$291.00
$255.90 —$667.70   $45.30 plus 28% —$255.90 $454.30 —$833.10   $73.72 plus 28% —$454.30
$667.70 —$1,442.30   $160.60 plus 33% —$667.70 $833.10 —$1,464.20   $179.78 plus 33% —$833.10
$1,442.30 $416.22 plus 35% —$1,442.30 $1,464.20 $388.04 plus 35% —$1,464.20

SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)

If the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
145 150 1 0 0 0 0 0 0 0 0 0 0
150 155 1 0 0 0 0 0 0 0 0 0 0
155 160 2 0 0 0 0 0 0 0 0 0 0
160 165 2 0 0 0 0 0 0 0 0 0 0
165 170 3 0 0 0 0 0 0 0 0 0 0
170 175 3 0 0 0 0 0 0 0 0 0 0
175 180 4 0 0 0 0 0 0 0 0 0 0
180 185 4 0 0 0 0 0 0 0 0 0 0
185 190 5 0 0 0 0 0 0 0 0 0 0
190 195 5 0 0 0 0 0 0 0 0 0 0
195 200 6 0 0 0 0 0 0 0 0 0 0
200 210 7 0 0 0 0 0 0 0 0 0 0
210 220 8 1 0 0 0 0 0 0 0 0 0
220 230 10 2 0 0 0 0 0 0 0 0 0
230 240 11 3 0 0 0 0 0 0 0 0 0
240 250 13 4 0 0 0 0 0 0 0 0 0
250 260 14 5 0 0 0 0 0 0 0 0 0
260 270 16 6 0 0 0 0 0 0 0 0 0
270 280 17 7 0 0 0 0 0 0 0 0 0
280 290 19 8 1 0 0 0 0 0 0 0 0
290 300 20 10 2 0 0 0 0 0 0 0 0
300 310 22 11 3 0 0 0 0 0 0 0 0
310 320 23 13 4 0 0 0 0 0 0 0 0
320 330 25 14 5 0 0 0 0 0 0 0 0
330 340 26 16 6 0 0 0 0 0 0 0 0
340 350 28 17 7 0 0 0 0 0 0 0 0
350 360 29 19 8 1 0 0 0 0 0 0 0
360 370 31 20 10 2 0 0 0 0 0 0 0
370 380 32 22 11 3 0 0 0 0 0 0 0
380 390 34 23 13 4 0 0 0 0 0 0 0
390 400 35 25 14 5 0 0 0 0 0 0 0
400 410 37 26 16 6 0 0 0 0 0 0 0
410 420 38 28 17 7 0 0 0 0 0 0 0
420 430 40 29 19 8 1 0 0 0 0 0 0
430 440 41 31 20 10 2 0 0 0 0 0 0
440 450 43 32 22 11 3 0 0 0 0 0 0
450 460 44 34 23 13 4 0 0 0 0 0 0
460 470 46 35 25 14 5 0 0 0 0 0 0
470 480 47 37 26 16 6 0 0 0 0 0 0
480 490 49 38 28 17 7 0 0 0 0 0 0
490 500 50 40 29 19 8 1 0 0 0 0 0
500 510 52 41 31 20 10 2 0 0 0 0 0
510 520 53 43 32 22 11 3 0 0 0 0 0
520 530 55 44 34 23 13 4 0 0 0 0 0
530 540 56 46 35 25 14 5 0 0 0 0 0
540 550 58 47 37 26 16 6 0 0 0 0 0
550 560 59 49 38 28 17 7 0 0 0 0 0
560 570 61 50 40 29 19 8 1 0 0 0 0
570 580 62 52 41 31 20 10 2 0 0 0 0
580 590 64 53 43 32 22 11 3 0 0 0 0
590 600 65 55 44 34 23 13 4 0 0 0 0
600 610 67 56 46 35 25 14 5 0 0 0 0
610 620 68 58 47 37 26 16 6 0 0 0 0
620 630 70 59 49 38 28 17 7 0 0 0 0
630 640 71 61 50 40 29 19 8 1 0 0 0
640 650 73 62 52 41 31 20 10 2 0 0 0
650 660 74 64 53 43 32 22 11 3 0 0 0
660 670 76 65 55 44 34 23 13 4 0 0 0
670 680 77 67 56 46 35 25 14 5 0 0 0
680 690 79 68 58 47 37 26 16 6 0 0 0
690 700 80 70 59 49 38 28 17 7 0 0 0
700 710 83 71 61 50 40 29 19 8 1 0 0
710 720 85 73 62 52 41 31 20 10 2 0 0
720 730 88 74 64 53 43 32 22 11 3 0 0
730 740 90 76 65 55 44 34 23 13 4 0 0
740 750 93 77 67 56 46 35 25 14 5 0 0
750 760 95 79 68 58 47 37 26 16 6 0 0
760 770 98 80 70 59 49 38 28 17 7 0 0
770 780 100 83 71 61 50 40 29 19 8 1 0
$780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0
790 800 105 88 74 64 53 43 32 22 11 3 0
800 810 108 90 76 65 55 44 34 23 13 4 0
810 820 110 93 77 67 56 46 35 25 14 5 0
820 830 113 95 79 68 58 47 37 26 16 6 0
830 840 115 98 80 70 59 49 38 28 17 7 0
840 850 118 100 83 71 61 50 40 29 19 8 1
850 860 120 103 85 73 62 52 41 31 20 10 2
860 870 123 105 88 74 64 53 43 32 22 11 3
870 880 125 108 90 76 65 55 44 34 23 13 4
880 890 128 110 93 77 67 56 46 35 25 14 5
890 900 130 113 95 79 68 58 47 37 26 16 6
900 910 133 115 98 80 70 59 49 38 28 17 7
910 920 135 118 100 83 71 61 50 40 29 19 8
920 930 138 120 103 85 73 62 52 41 31 20 10
930 940 140 123 105 88 74 64 53 43 32 22 11
940 950 143 125 108 90 76 65 55 44 34 23 13
950 960 145 128 110 93 77 67 56 46 35 25 14
960 970 148 130 113 95 79 68 58 47 37 26 16
970 980 150 133 115 98 80 70 59 49 38 28 17
980 990 153 135 118 100 83 71 61 50 40 29 19
990 1,000 155 138 120 103 85 73 62 52 41 31 20
1,000 1,010 158 140 123 105 88 74 64 53 43 32 22
1,010 1,020 160 143 125 108 90 76 65 55 44 34 23
1,020 1,030 163 145 128 110 93 77 67 56 46 35 25
1,030 1,040 165 148 130 113 95 79 68 58 47 37 26
1,040 1,050 168 150 133 115 98 80 70 59 49 38 28
1,050 1,060 170 153 135 118 100 83 71 61 50 40 29
1,060 1,070 173 155 138 120 103 85 73 62 52 41 31
1,070 1,080 175 158 140 123 105 88 74 64 53 43 32
1,080 1,090 178 160 143 125 108 90 76 65 55 44 34
1,090 1,100 180 163 145 128 110 93 77 67 56 46 35
1,100 1,110 183 165 148 130 113 95 79 68 58 47 37
1,110 1,120 185 168 150 133 115 98 80 70 59 49 38
1,120 1,130 188 170 153 135 118 100 83 71 61 50 40
1,130 1,140 190 173 155 138 120 103 85 73 62 52 41
1,140 1,150 193 175 158 140 123 105 88 74 64 53 43
1,150 1,160 195 178 160 143 125 108 90 76 65 55 44
1,160 1,170 198 180 163 145 128 110 93 77 67 56 46
1,170 1,180 200 183 165 148 130 113 95 79 68 58 47
1,180 1,190 203 185 168 150 133 115 98 80 70 59 49
1,190 1,200 205 188 170 153 135 118 100 82 71 61 50
1,200 1,210 208 190 173 155 138 120 103 85 73 62 52
1,210 1,220 210 193 175 158 140 123 105 87 74 64 53
1,220 1,230 213 195 178 160 143 125 108 90 76 65 55
1,230 1,240 215 198 180 163 145 128 110 92 77 67 56
1,240 1,250 218 200 183 165 148 130 113 95 79 68 58
                         
$1,250 and over Use Table 1(a) for a SINGLE person on page 5. Also see the instructions on page 3.
                         

MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)

If the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
310 320 1 0 0 0 0 0 0 0 0 0 0
320 330 2 0 0 0 0 0 0 0 0 0 0
330 340 3 0 0 0 0 0 0 0 0 0 0
340 350 4 0 0 0 0 0 0 0 0 0 0
350 360 5 0 0 0 0 0 0 0 0 0 0
360 370 6 0 0 0 0 0 0 0 0 0 0
370 380 7 0 0 0 0 0 0 0 0 0 0
380 390 8 1 0 0 0 0 0 0 0 0 0
390 400 9 2 0 0 0 0 0 0 0 0 0
400 410 10 3 0 0 0 0 0 0 0 0 0
410 420 11 4 0 0 0 0 0 0 0 0 0
420 430 12 5 0 0 0 0 0 0 0 0 0
430 440 13 6 0 0 0 0 0 0 0 0 0
440 450 14 7 0 0 0 0 0 0 0 0 0
450 460 15 8 1 0 0 0 0 0 0 0 0
460 470 16 9 2 0 0 0 0 0 0 0 0
470 480 17 10 3 0 0 0 0 0 0 0 0
480 490 19 11 4 0 0 0 0 0 0 0 0
490 500 20 12 5 0 0 0 0 0 0 0 0
500 510 22 13 6 0 0 0 0 0 0 0 0
510 520 23 14 7 0 0 0 0 0 0 0 0
520 530 25 15 8 1 0 0 0 0 0 0 0
530 540 26 16 9 2 0 0 0 0 0 0 0
540 550 28 17 10 3 0 0 0 0 0 0 0
550 560 29 19 11 4 0 0 0 0 0 0 0
560 570 31 20 12 5 0 0 0 0 0 0 0
570 580 32 22 13 6 0 0 0 0 0 0 0
580 590 34 23 14 7 0 0 0 0 0 0 0
590 600 35 25 15 8 1 0 0 0 0 0 0
600 610 37 26 16 9 2 0 0 0 0 0 0
610 620 38 28 17 10 3 0 0 0 0 0 0
620 630 40 29 19 11 4 0 0 0 0 0 0
630 640 41 31 20 12 5 0 0 0 0 0 0
640 650 43 32 22 13 6 0 0 0 0 0 0
650 660 44 34 23 14 7 0 0 0 0 0 0
660 670 46 35 25 15 8 1 0 0 0 0 0
670 680 47 37 26 16 9 2 0 0 0 0 0
680 690 49 38 28 17 10 3 0 0 0 0 0
690 700 50 40 29 19 11 4 0 0 0 0 0
700 710 52 41 31 20 12 5 0 0 0 0 0
710 720 53 43 32 22 13 6 0 0 0 0 0
720 730 55 44 34 23 14 7 0 0 0 0 0
730 740 56 46 35 25 15 8 1 0 0 0 0
740 750 58 47 37 26 16 9 2 0 0 0 0
750 760 59 49 38 28 17 10 3 0 0 0 0
760 770 61 50 40 29 19 11 4 0 0 0 0
770 780 62 52 41 31 20 12 5 0 0 0 0
780 790 64 53 43 32 22 13 6 0 0 0 0
790 800 65 55 44 34 23 14 7 0 0 0 0
800 810 67 56 46 35 25 15 8 1 0 0 0
810 820 68 58 47 37 26 16 9 2 0 0 0
820 830 70 59 49 38 28 17 10 3 0 0 0
830 840 71 61 50 40 29 19 11 4 0 0 0
840 850 73 62 52 41 31 20 12 5 0 0 0
850 860 74 64 53 43 32 22 13 6 0 0 0
860 870 76 65 55 44 34 23 14 7 0 0 0
870 880 77 67 56 46 35 25 15 8 1 0 0
880 890 79 68 58 47 37 26 16 9 2 0 0
890 900 80 70 59 49 38 28 17 10 3 0 0
900 910 82 71 61 50 40 29 19 11 4 0 0
910 920 83 73 62 52 41 31 20 12 5 0 0
920 930 85 74 64 53 43 32 22 13 6 0 0
930 940 86 76 65 55 44 34 23 14 7 0 0
940 950 88 77 67 56 46 35 25 15 8 1 0
950 960 89 79 68 58 47 37 26 16 9 2 0
960 970 91 80 70 59 49 38 28 17 10 3 0
970 980 92 82 71 61 50 40 29 19 11 4 0
980 990 94 83 73 62 52 41 31 20 12 5 0
990 1,000 95 85 74 64 53 43 32 22 13 6 0
$1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0
1,010 1,020 98 88 77 67 56 46 35 25 15 8 1
1,020 1,030 100 89 79 68 58 47 37 26 16 9 2
1,030 1,040 101 91 80 70 59 49 38 28 17 10 3
1,040 1,050 103 92 82 71 61 50 40 29 19 11 4
1,050 1,060 104 94 83 73 62 52 41 31 20 12 5
1,060 1,070 106 95 85 74 64 53 43 32 22 13 6
1,070 1,080 107 97 86 76 65 55 44 34 23 14 7
1,080 1,090 109 98 88 77 67 56 46 35 25 15 8
1,090 1,100 110 100 89 79 68 58 47 37 26 16 9
1,100 1,110 112 101 91 80 70 59 49 38 28 17 10
1,110 1,120 113 103 92 82 71 61 50 40 29 19 11
1,120 1,130 115 104 94 83 73 62 52 41 31 20 12
1,130 1,140 116 106 95 85 74 64 53 43 32 22 13
1,140 1,150 118 107 97 86 76 65 55 44 34 23 14
1,150 1,160 119 109 98 88 77 67 56 46 35 25 15
1,160 1,170 121 110 100 89 79 68 58 47 37 26 16
1,170 1,180 122 112 101 91 80 70 59 49 38 28 17
1,180 1,190 124 113 103 92 82 71 61 50 40 29 19
1,190 1,200 125 115 104 94 83 73 62 52 41 31 20
1,200 1,210 127 116 106 95 85 74 64 53 43 32 22
1,210 1,220 128 118 107 97 86 76 65 55 44 34 23
1,220 1,230 130 119 109 98 88 77 67 56 46 35 25
1,230 1,240 131 121 110 100 89 79 68 58 47 37 26
1,240 1,250 133 122 112 101 91 80 70 59 49 38 28
1,250 1,260 134 124 113 103 92 82 71 61 50 40 29
1,260 1,270 136 125 115 104 94 83 73 62 52 41 31
1,270 1,280 137 127 116 106 95 85 74 64 53 43 32
1,280 1,290 139 128 118 107 97 86 76 65 55 44 34
1,290 1,300 140 130 119 109 98 88 77 67 56 46 35
1,300 1,310 142 131 121 110 100 89 79 68 58 47 37
1,310 1,320 143 133 122 112 101 91 80 70 59 49 38
1,320 1,330 145 134 124 113 103 92 82 71 61 50 40
1,330 1,340 146 136 125 115 104 94 83 73 62 52 41
1,340 1,350 148 137 127 116 106 95 85 74 64 53 43
1,350 1,360 149 139 128 118 107 97 86 76 65 55 44
1,360 1,370 151 140 130 119 109 98 88 77 67 56 46
1,370 1,380 152 142 131 121 110 100 89 79 68 58 47
1,380 1,390 154 143 133 122 112 101 91 80 70 59 49
1,390 1,400 155 145 134 124 113 103 92 82 71 61 50
                         
$1,400 and over Use Table 1(b) for a MARRIED person on page 5. Also see the instructions on page 3.
                         

SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)

If the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
280 290 1 0 0 0 0 0 0 0 0 0 0
290 300 2 0 0 0 0 0 0 0 0 0 0
300 310 3 0 0 0 0 0 0 0 0 0 0
310 320 4 0 0 0 0 0 0 0 0 0 0
320 330 5 0 0 0 0 0 0 0 0 0 0
330 340 6 0 0 0 0 0 0 0 0 0 0
340 350 7 0 0 0 0 0 0 0 0 0 0
350 360 8 0 0 0 0 0 0 0 0 0 0
360 370 9 0 0 0 0 0 0 0 0 0 0
370 380 10 0 0 0 0 0 0 0 0 0 0
380 390 11 0 0 0 0 0 0 0 0 0 0
390 400 12 0 0 0 0 0 0 0 0 0 0
400 410 13 0 0 0 0 0 0 0 0 0 0
410 420 15 0 0 0 0 0 0 0 0 0 0
420 430 16 1 0 0 0 0 0 0 0 0 0
430 440 18 2 0 0 0 0 0 0 0 0 0
440 450 19 3 0 0 0 0 0 0 0 0 0
450 460 21 4 0 0 0 0 0 0 0 0 0
460 470 22 5 0 0 0 0 0 0 0 0 0
470 480 24 6 0 0 0 0 0 0 0 0 0
480 490 25 7 0 0 0 0 0 0 0 0 0
490 500 27 8 0 0 0 0 0 0 0 0 0
500 520 29 9 0 0 0 0 0 0 0 0 0
520 540 32 11 0 0 0 0 0 0 0 0 0
540 560 35 14 0 0 0 0 0 0 0 0 0
560 580 38 17 1 0 0 0 0 0 0 0 0
580 600 41 20 3 0 0 0 0 0 0 0 0
600 620 44 23 5 0 0 0 0 0 0 0 0
620 640 47 26 7 0 0 0 0 0 0 0 0
640 660 50 29 9 0 0 0 0 0 0 0 0
660 680 53 32 11 0 0 0 0 0 0 0 0
680 700 56 35 14 0 0 0 0 0 0 0 0
700 720 59 38 17 1 0 0 0 0 0 0 0
720 740 62 41 20 3 0 0 0 0 0 0 0
740 760 65 44 23 5 0 0 0 0 0 0 0
760 780 68 47 26 7 0 0 0 0 0 0 0
780 800 71 50 29 9 0 0 0 0 0 0 0
800 820 74 53 32 11 0 0 0 0 0 0 0
820 840 77 56 35 14 0 0 0 0 0 0 0
840 860 80 59 38 17 1 0 0 0 0 0 0
860 880 83 62 41 20 3 0 0 0 0 0 0
880 900 86 65 44 23 5 0 0 0 0 0 0
900 920 89 68 47 26 7 0 0 0 0 0 0
920 940 92 71 50 29 9 0 0 0 0 0 0
940 960 95 74 53 32 11 0 0 0 0 0 0
960 980 98 77 56 35 14 0 0 0 0 0 0
980 1,000 101 80 59 38 17 1 0 0 0 0 0
1,000 1,020 104 83 62 41 20 3 0 0 0 0 0
1,020 1,040 107 86 65 44 23 5 0 0 0 0 0
1,040 1,060 110 89 68 47 26 7 0 0 0 0 0
1,060 1,080 113 92 71 50 29 9 0 0 0 0 0
1,080 1,100 116 95 74 53 32 11 0 0 0 0 0
1,100 1,120 119 98 77 56 35 14 0 0 0 0 0
1,120 1,140 122 101 80 59 38 17 1 0 0 0 0
1,140 1,160 125 104 83 62 41 20 3 0 0 0 0
1,160 1,180 128 107 86 65 44 23 5 0 0 0 0
1,180 1,200 131 110 89 68 47 26 7 0 0 0 0
1,200 1,220 134 113 92 71 50 29 9 0 0 0 0
1,220 1,240 137 116 95 74 53 32 11 0 0 0 0
1,240 1,260 140 119 98 77 56 35 14 0 0 0 0
1,260 1,280 143 122 101 80 59 38 17 1 0 0 0
1,280 1,300 146 125 104 83 62 41 20 3 0 0 0
1,300 1,320 149 128 107 86 65 44 23 5 0 0 0
1,320 1,340 152 131 110 89 68 47 26 7 0 0 0
1,340 1,360 155 134 113 92 71 50 29 9 0 0 0
1,360 1,380 158 137 116 95 74 53 32 11 0 0 0
1,380 1,400 161 140 119 98 77 56 35 13 0 0 0
1,400 1,420 166 143 122 101 80 59 38 16 1 0 0
1,420 1,440 171 146 125 104 83 62 41 19 3 0 0
$1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0
1,460 1,480 181 152 131 110 89 68 47 25 7 0 0
1,480 1,500 186 155 134 113 92 71 50 28 9 0 0
1,500 1,520 191 158 137 116 95 74 53 31 11 0 0
1,520 1,540 196 161 140 119 98 77 56 34 13 0 0
1,540 1,560 201 166 143 122 101 80 59 37 16 1 0
1,560 1,580 206 171 146 125 104 83 62 40 19 3 0
1,580 1,600 211 176 149 128 107 86 65 43 22 5 0
1,600 1,620 216 181 152 131 110 89 68 46 25 7 0
1,620 1,640 221 186 155 134 113 92 71 49 28 9 0
1,640 1,660 226 191 158 137 116 95 74 52 31 11 0
1,660 1,680 231 196 161 140 119 98 77 55 34 13 0
1,680 1,700 236 201 165 143 122 101 80 58 37 16 1
1,700 1,720 241 206 170 146 125 104 83 61 40 19 3
1,720 1,740 246 211 175 149 128 107 86 64 43 22 5
1,740 1,760 251 216 180 152 131 110 89 67 46 25 7
1,760 1,780 256 221 185 155 134 113 92 70 49 28 9
1,780 1,800 261 226 190 158 137 116 95 73 52 31 11
1,800 1,820 266 231 195 161 140 119 98 76 55 34 13
1,820 1,840 271 236 200 165 143 122 101 79 58 37 16
1,840 1,860 276 241 205 170 146 125 104 82 61 40 19
1,860 1,880 281 246 210 175 149 128 107 85 64 43 22
1,880 1,900 286 251 215 180 152 131 110 88 67 46 25
1,900 1,920 291 256 220 185 155 134 113 91 70 49 28
1,920 1,940 296 261 225 190 158 137 116 94 73 52 31
1,940 1,960 301 266 230 195 161 140 119 97 76 55 34
1,960 1,980 306 271 235 200 165 143 122 100 79 58 37
1,980 2,000 311 276 240 205 170 146 125 103 82 61 40
2,000 2,020 316 281 245 210 175 149 128 106 85 64 43
2,020 2,040 321 286 250 215 180 152 131 109 88 67 46
2,040 2,060 326 291 255 220 185 155 134 112 91 70 49
2,060 2,080 331 296 260 225 190 158 137 115 94 73 52
2,080 2,100 336 301 265 230 195 161 140 118 97 76 55
                         
$2,100 and over Use Table 2(a) for a SINGLE person on page 5. Also see the instructions on page 3.
                         

MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)

If the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
620 640 2 0 0 0 0 0 0 0 0 0 0
640 660 4 0 0 0 0 0 0 0 0 0 0
660 680 6 0 0 0 0 0 0 0 0 0 0
680 700 8 0 0 0 0 0 0 0 0 0 0
700 720 10 0 0 0 0 0 0 0 0 0 0
720 740 12 0 0 0 0 0 0 0 0 0 0
740 760 14 0 0 0 0 0 0 0 0 0 0
760 780 16 2 0 0 0 0 0 0 0 0 0
780 800 18 4 0 0 0 0 0 0 0 0 0
800 820 20 6 0 0 0 0 0 0 0 0 0
820 840 22 8 0 0 0 0 0 0 0 0 0
840 860 24 10 0 0 0 0 0 0 0 0 0
860 880 26 12 0 0 0 0 0 0 0 0 0
880 900 28 14 0 0 0 0 0 0 0 0 0
900 920 30 16 2 0 0 0 0 0 0 0 0
920 940 32 18 4 0 0 0 0 0 0 0 0
940 960 35 20 6 0 0 0 0 0 0 0 0
960 980 38 22 8 0 0 0 0 0 0 0 0
980 1,000 41 24 10 0 0 0 0 0 0 0 0
1,000 1,020 44 26 12 0 0 0 0 0 0 0 0
1,020 1,040 47 28 14 0 0 0 0 0 0 0 0
1,040 1,060 50 30 16 2 0 0 0 0 0 0 0
1,060 1,080 53 32 18 4 0 0 0 0 0 0 0
1,080 1,100 56 35 20 6 0 0 0 0 0 0 0
1,100 1,120 59 38 22 8 0 0 0 0 0 0 0
1,120 1,140 62 41 24 10 0 0 0 0 0 0 0
1,140 1,160 65 44 26 12 0 0 0 0 0 0 0
1,160 1,180 68 47 28 14 0 0 0 0 0 0 0
1,180 1,200 71 50 30 16 2 0 0 0 0 0 0
1,200 1,220 74 53 32 18 4 0 0 0 0 0 0
1,220 1,240 77 56 35 20 6 0 0 0 0 0 0
1,240 1,260 80 59 38 22 8 0 0 0 0 0 0
1,260 1,280 83 62 41 24 10 0 0 0 0 0 0
1,280 1,300 86 65 44 26 12 0 0 0 0 0 0
1,300 1,320 89 68 47 28 14 0 0 0 0 0 0
1,320 1,340 92 71 50 30 16 2 0 0 0 0 0
1,340 1,360 95 74 53 32 18 4 0 0 0 0 0
1,360 1,380 98 77 56 35 20 6 0 0 0 0 0
1,380 1,400 101 80 59 38 22 8 0 0 0 0 0
1,400 1,420 104 83 62 41 24 10 0 0 0 0 0
1,420 1,440 107 86 65 44 26 12 0 0 0 0 0
1,440 1,460 110 89 68 47 28 14 0 0 0 0 0
1,460 1,480 113 92 71 50 30 16 2 0 0 0 0
1,480 1,500 116 95 74 53 32 18 4 0 0 0 0
1,500 1,520 119 98 77 56 35 20 6 0 0 0 0
1,520 1,540 122 101 80 59 38 22 8 0 0 0 0
1,540 1,560 125 104 83 62 41 24 10 0 0 0 0
1,560 1,580 128 107 86 65 44 26 12 0 0 0 0
1,580 1,600 131 110 89 68 47 28 14 0 0 0 0
1,600 1,620 134 113 92 71 50 30 16 2 0 0 0
1,620 1,640 137 116 95 74 53 32 18 4 0 0 0
1,640 1,660 140 119 98 77 56 35 20 6 0 0 0
1,660 1,680 143 122 101 80 59 38 22 8 0 0 0
1,680 1,700 146 125 104 83 62 41 24 10 0 0 0
1,700 1,720 149 128 107 86 65 44 26 12 0 0 0
1,720 1,740 152 131 110 89 68 47 28 14 0 0 0
1,740 1,760 155 134 113 92 71 50 30 16 2 0 0
1,760 1,780 158 137 116 95 74 53 32 18 4 0 0
1,780 1,800 161 140 119 98 77 56 35 20 6 0 0
1,800 1,820 164 143 122 101 80 59 38 22 8 0 0
1,820 1,840 167 146 125 104 83 62 41 24 10 0 0
1,840 1,860 170 149 128 107 86 65 44 26 12 0 0
1,860 1,880 173 152 131 110 89 68 47 28 14 0 0
1,880 1,900 176 155 134 113 92 71 50 30 16 2 0
1,900 1,920 179 158 137 116 95 74 53 32 18 4 0
1,920 1,940 182 161 140 119 98 77 56 35 20 6 0
1,940 1,960 185 164 143 122 101 80 59 38 22 8 0
1,960 1,980 188 167 146 125 104 83 62 41 24 10 0
1,980 2,000 191 170 149 128 107 86 65 44 26 12 0
$2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0
2,020 2,040 197 176 155 134 113 92 71 50 30 16 2
2,040 2,060 200 179 158 137 116 95 74 53 32 18 4
2,060 2,080 203 182 161 140 119 98 77 56 34 20 6
2,080 2,100 206 185 164 143 122 101 80 59 37 22 8
2,100 2,120 209 188 167 146 125 104 83 62 40 24 10
2,120 2,140 212 191 170 149 128 107 86 65 43 26 12
2,140 2,160 215 194 173 152 131 110 89 68 46 28 14
2,160 2,180 218 197 176 155 134 113 92 71 49 30 16
2,180 2,200 221 200 179 158 137 116 95 74 52 32 18
2,200 2,220 224 203 182 161 140 119 98 77 55 34 20
2,220 2,240 227 206 185 164 143 122 101 80 58 37 22
2,240 2,260 230 209 188 167 146 125 104 83 61 40 24
2,260 2,280 233 212 191 170 149 128 107 86 64 43 26
2,280 2,300 236 215 194 173 152 131 110 89 67 46 28
2,300 2,320 239 218 197 176 155 134 113 92 70 49 30
2,320 2,340 242 221 200 179 158 137 116 95 73 52 32
2,340 2,360 245 224 203 182 161 140 119 98 76 55 34
2,360 2,380 248 227 206 185 164 143 122 101 79 58 37
2,380 2,400 251 230 209 188 167 146 125 104 82 61 40
2,400 2,420 254 233 212 191 170 149 128 107 85 64 43
2,420 2,440 257 236 215 194 173 152 131 110 88 67 46
2,440 2,460 260 239 218 197 176 155 134 113 91 70 49
2,460 2,480 263 242 221 200 179 158 137 116 94 73 52
2,480 2,500 266 245 224 203 182 161 140 119 97 76 55
2,500 2,520 269 248 227 206 185 164 143 122 100 79 58
2,520 2,540 272 251 230 209 188 167 146 125 103 82 61
2,540 2,560 275 254 233 212 191 170 149 128 106 85 64
2,560 2,580 278 257 236 215 194 173 152 131 109 88 67
2,580 2,600 281 260 239 218 197 176 155 134 112 91 70
2,600 2,620 284 263 242 221 200 179 158 137 115 94 73
2,620 2,640 287 266 245 224 203 182 161 140 118 97 76
2,640 2,660 290 269 248 227 206 185 164 143 121 100 79
2,660 2,680 293 272 251 230 209 188 167 146 124 103 82
2,680 2,700 296 275 254 233 212 191 170 149 127 106 85
                         
$2,700 and over Use Table 2(b) for a MARRIED person on page 5. Also see the instructions on page 3.
                         

SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009)

If the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
300 310 1 0 0 0 0 0 0 0 0 0 0
310 320 2 0 0 0 0 0 0 0 0 0 0
320 330 3 0 0 0 0 0 0 0 0 0 0
330 340 4 0 0 0 0 0 0 0 0 0 0
340 350 5 0 0 0 0 0 0 0 0 0 0
350 360 6 0 0 0 0 0 0 0 0 0 0
360 370 7 0 0 0 0 0 0 0 0 0 0
370 380 8 0 0 0 0 0 0 0 0 0 0
380 390 9 0 0 0 0 0 0 0 0 0 0
390 400 10 0 0 0 0 0 0 0 0 0 0
400 410 11 0 0 0 0 0 0 0 0 0 0
410 420 12 0 0 0 0 0 0 0 0 0 0
420 430 13 0 0 0 0 0 0 0 0 0 0
430 440 14 0 0 0 0 0 0 0 0 0 0
440 450 15 0 0 0 0 0 0 0 0 0 0
450 460 17 0 0 0 0 0 0 0 0 0 0
460 470 18 1 0 0 0 0 0 0 0 0 0
470 480 20 2 0 0 0 0 0 0 0 0 0
480 490 21 3 0 0 0 0 0 0 0 0 0
490 500 23 4 0 0 0 0 0 0 0 0 0
500 520 25 6 0 0 0 0 0 0 0 0 0
520 540 28 8 0 0 0 0 0 0 0 0 0
540 560 31 10 0 0 0 0 0 0 0 0 0
560 580 34 12 0 0 0 0 0 0 0 0 0
580 600 37 14 0 0 0 0 0 0 0 0 0
600 620 40 17 1 0 0 0 0 0 0 0 0
620 640 43 20 3 0 0 0 0 0 0 0 0
640 660 46 23 5 0 0 0 0 0 0 0 0
660 680 49 26 7 0 0 0 0 0 0 0 0
680 700 52 29 9 0 0 0 0 0 0 0 0
700 720 55 32 11 0 0 0 0 0 0 0 0
720 740 58 35 13 0 0 0 0 0 0 0 0
740 760 61 38 15 0 0 0 0 0 0 0 0
760 780 64 41 18 1 0 0 0 0 0 0 0
780 800 67 44 21 3 0 0 0 0 0 0 0
800 820 70 47 24 5 0 0 0 0 0 0 0
820 840 73 50 27 7 0 0 0 0 0 0 0
840 860 76 53 30 9 0 0 0 0 0 0 0
860 880 79 56 33 11 0 0 0 0 0 0 0
880 900 82 59 36 13 0 0 0 0 0 0 0
900 920 85 62 39 16 0 0 0 0 0 0 0
920 940 88 65 42 19 2 0 0 0 0 0 0
940 960 91 68 45 22 4 0 0 0 0 0 0
960 980 94 71 48 25 6 0 0 0 0 0 0
980 1,000 97 74 51 28 8 0 0 0 0 0 0
1,000 1,020 100 77 54 31 10 0 0 0 0 0 0
1,020 1,040 103 80 57 34 12 0 0 0 0 0 0
1,040 1,060 106 83 60 37 15 0 0 0 0 0 0
1,060 1,080 109 86 63 40 18 1 0 0 0 0 0
1,080 1,100 112 89 66 43 21 3 0 0 0 0 0
1,100 1,120 115 92 69 46 24 5 0 0 0 0 0
1,120 1,140 118 95 72 49 27 7 0 0 0 0 0
1,140 1,160 121 98 75 52 30 9 0 0 0 0 0
1,160 1,180 124 101 78 55 33 11 0 0 0 0 0
1,180 1,200 127 104 81 58 36 13 0 0 0 0 0
1,200 1,220 130 107 84 61 39 16 0 0 0 0 0
1,220 1,240 133 110 87 64 42 19 2 0 0 0 0
1,240 1,260 136 113 90 67 45 22 4 0 0 0 0
1,260 1,280 139 116 93 70 48 25 6 0 0 0 0
1,280 1,300 142 119 96 73 51 28 8 0 0 0 0
1,300 1,320 145 122 99 76 54 31 10 0 0 0 0
1,320 1,340 148 125 102 79 57 34 12 0 0 0 0
1,340 1,360 151 128 105 82 60 37 14 0 0 0 0
1,360 1,380 154 131 108 85 63 40 17 1 0 0 0
1,380 1,400 157 134 111 88 66 43 20 3 0 0 0
1,400 1,420 160 137 114 91 69 46 23 5 0 0 0
1,420 1,440 163 140 117 94 72 49 26 7 0 0 0
1,440 1,460 166 143 120 97 75 52 29 9 0 0 0
1,460 1,480 169 146 123 100 78 55 32 11 0 0 0
$1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0
1,500 1,520 175 152 129 106 84 61 38 15 0 0 0
1,520 1,540 180 155 132 109 87 64 41 18 1 0 0
1,540 1,560 185 158 135 112 90 67 44 21 3 0 0
1,560 1,580 190 161 138 115 93 70 47 24 5 0 0
1,580 1,600 195 164 141 118 96 73 50 27 7 0 0
1,600 1,620 200 167 144 121 99 76 53 30 9 0 0
1,620 1,640 205 170 147 124 102 79 56 33 11 0 0
1,640 1,660 210 173 150 127 105 82 59 36 13 0 0
1,660 1,680 215 177 153 130 108 85 62 39 16 0 0
1,680 1,700 220 182 156 133 111 88 65 42 19 2 0
1,700 1,720 225 187 159 136 114 91 68 45 22 4 0
1,720 1,740 230 192 162 139 117 94 71 48 25 6 0
1,740 1,760 235 197 165 142 120 97 74 51 28 8 0
1,760 1,780 240 202 168 145 123 100 77 54 31 10 0
1,780 1,800 245 207 171 148 126 103 80 57 34 12 0
1,800 1,820 250 212 174 151 129 106 83 60 37 15 0
1,820 1,840 255 217 179 154 132 109 86 63 40 18 1
1,840 1,860 260 222 184 157 135 112 89 66 43 21 3
1,860 1,880 265 227 189 160 138 115 92 69 46 24 5
1,880 1,900 270 232